16.1 Which of the following disposals might give rise to a CGT liability? (a) the sale of...

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16.1 Which of the following disposals might give rise to a CGT liability?

(a) the sale of freehold property by a UK company

(b) the gift of shares from husband to wife (assuming that the couple live together)

(c) the gift of an oil painting to a charity

(d) the sale of an oil painting by a charity

(e) the sale of an oil painting by an art dealer

(f) the sale of freehold property by a partnership.

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Taxation

ISBN: 978-0273730156

15th Edition

Authors: Alan Melville

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